How to handle accidental cancellation of an e-invoice in Vietnam?

What is e-invoice destruction in Vietnam? How to handle accidental cancellation of an e-invoice in Vietnam?

How to handle accidental cancellation of an e-invoice in Vietnam?

Pursuant to Article 19 of Decree 123/2020/ND-CP, the handling of an accidentally canceled e-invoice depends on specific circumstances as follows:

Case 1. If the seller discovers that an e-invoice with a tax authority code has errors and has not been sent to the buyer, the seller must notify the tax authority using Form No. 04/SS-HDDT of Appendix IA issued with this Decree regarding the cancellation of the erroneous e-invoice and create a new e-invoice. This new invoice should be digitally signed and sent to the tax authority for issuing a new code to replace the erroneous invoice, which will then be sent to the buyer. The tax authority will cancel the erroneous e-invoice with the issued code stored in their system.

Case 2. If an e-invoice with or without a tax authority code has been sent to the buyer and errors are found by either the buyer or seller, it will be handled as follows:

- If there are errors regarding the buyer's name or address, but not the tax code or other contents, the seller should notify the buyer of these errors without reissuing the invoice. The seller must notify the tax authority about the erroneous e-invoice using Form No. 04/SS-HDDT Download in Appendix IA, except in cases where an e-invoice without a tax authority code hasn't been sent to the tax authority.

- If there are errors involving the tax code, the amount on the invoice, tax rate, tax amount, or inconsistencies in goods specifications and quality, one of the following two methods for using e-invoices may be chosen:

+ The seller issues an e-invoice to adjust the erroneous invoice. If there is an agreement between the seller and the buyer to issue a document before making the adjustment, this document should detail the errors, followed by the seller issuing an adjusted e-invoice.

The adjusted e-invoice must include the phrase "Adjusting for the invoice Form No... symbol... number... date... month... year."

+ The seller issues a new e-invoice to replace the erroneous e-invoice, except when there is a pre-agreement document between the seller and the buyer recording the errors, after which a replacement e-invoice is issued.

The new e-invoice must include the phrase "Replacing the invoice Form No... symbol... number... date... month... year."

The seller must digitally sign the new e-invoice that adjusts or replaces the erroneous one, then send it to the buyer (for invoices without a tax authority code) or to the tax authority for a new code issuance to be sent to the buyer (for invoices with a tax authority code).

- For the aviation sector, invoices exchanged or refunded for air transport vouchers are considered adjusted invoices without needing the statement "Adjustment increase/decrease for the invoice Form No... symbol... date... month... year." Airline businesses may issue their invoices for refund and exchange situations based on agent-issued vouchers.

Case 3. If the tax authority discovers errors in an e-invoice with or without a tax authority code that has been issued, they will notify the seller using Form No. 01/TB-RSDT Download in Appendix IB for further error checking by the seller.

Based on the notification deadline in Form No. 01/TB-RSDT Download in Appendix IB, the seller must notify the tax authority using Form No. 04/SS-HDDT Download in Appendix IA about the error check on the e-invoice.

If the seller fails to notify the tax authority by the deadline indicated in Form No. 01/TB-RSDT Download in Appendix IB, the tax authority will issue a second notice to the seller. If there is no notification after the second deadline, the tax authority will consider moving to the inspection case concerning the use of e-invoices.

Case 4. Within one working day, the tax authority will notify the receipt and result of processing using Form No. 01/TB-HDSS Download in Appendix IB issued with this Decree. The canceled e-invoice is no longer valid but will be stored for reference.

Additionally, according to point b clause 1 Article 7 of Circular 78/2021/TT-BTC, if falling into the following cases, the seller must cancel the issued e-invoice no later than the last day of the tax declaration period in which the adjustment invoice arises.

(1) The seller discovers an e-invoice with a tax authority code that has not been sent to the buyer and has errors.

(2) The seller issues an invoice when receiving advance payment or during service provision as stipulated in clause 2 Article 9 of Decree 123/2020/ND-CP then service cancellation/termination occurs.

In summary, any cancellation, including accidental cancellation of an e-invoice, renders it unusable and requires issuing a new invoice.

How to handle accidental cancellation of an electronic invoice?

How to handle accidental cancellation of an e-invoice in Vietnam? (Image from Internet)

What is the procedure for canceling an erroneous e-invoice in Vietnam?

Based on Article 19 of Decree 123/2020/ND-CP, cancellation procedures for erroneous e-invoices vary depending on the case:

[1] If the seller discovers an e-invoice with a tax authority code that hasn't been sent to the buyer and contains errors, the seller must:

- Notify the tax authority using Form 04/SS-HDDT Download about the cancellation of the erroneous e-invoice with the issued code. The tax authority will cancel the erroneous e-invoice stored in their system.

- Issue a new e-invoice, digitally sign it, and send it to the tax authority to obtain a new code to replace the originally issued invoice for the buyer.

[2] If the seller issues an invoice when receiving advance payment or during service provision as stated in clause 2 Article 9 of Decree 123/2020/ND-CP and service cancellation or termination occurs, the seller must:

- Cancel the issued e-invoice.

- Notify the tax authority about the invoice cancellation using Form 04/SS-HDDT Download.

What is e-invoice destruction in Vietnam?

According to clause 11 Article 3 of Decree 123/2020/ND-CP, the regulations are as follows:

Terminology Explanation

...

11. Destruction of invoices, documents:

a) Destruction of e-invoices, e-documents means making them non-existent in the information system, inaccessible, and unreferenceable to the information contained therein.

b) Destruction of tax authority-printed invoices or self/agent-printed documents involves measures such as burning, cutting, shredding, or other destruction methods, ensuring that the information and data on those documents cannot be reused.

...

Thus, based on the above regulation, the destruction of an e-invoice means making it non-existent on the information system, inaccessible, and unreferenceable to the information contained therein.

Related Posts
LawNet
What is the deadline for transferring unauthenticated e-invoice data to the tax authority in Vietnam?
LawNet
What are cases where e-invoice data shall be transmitted by using the e-invoice datasheet in Vietnam?
LawNet
Does a enterprise need to issue e-invoices for goods used as salary payment to employees in Vietnam?
LawNet
Is an e-invoice issued first and signed later valid in Vietnam?
LawNet
Is an e-invoice converted into a paper invoice valid for use in Vietnam?
LawNet
What are guidelines on how to read XML files of e-invoices using the iTaxViewer application from the General Department of Taxation of Vietnam?
LawNet
What are 02 ways to handle authenticated e-invoices and unauthenticated e-invoices containing errors in Vietnam?
LawNet
What is the regulation for issuing authenticated e-invoices separately in Vietnam?
LawNet
Does an electronic invoice necessarily have the buyer’s electronic signature in Vietnam?
LawNet
Is a digital signature valid? What are case where an e-invoice without a digital signature is valid in Vietnam?
Lượt xem: 46

Đăng ký tài khoản Lawnet

Đơn vị chủ quản: Công ty THƯ VIỆN PHÁP LUẬT.
Chịu trách nhiệm chính: Ông Bùi Tường Vũ - Số điện thoại liên hệ: 028 3935 2079
P.702A , Centre Point, 106 Nguyễn Văn Trỗi, P.8, Q. Phú Nhuận, TP. HCM;